Qty under gstr1

This query is : Resolved

Renjith.R.s.

Renjith.R.s. (Querist)
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01 September 2017 How to put qty in GSTR 1 for works contract services? From billing we are not able to identify qty .

Eg-Civil Contracts and Electrical Contracts

Dibin Divyakumar

Dibin Divyakumar (Expert)
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01 September 2017 there is measurements like sq. feet, sq meter everything available, if none suits you go with "others".

Renjith.R.s.

Renjith.R.s. (Querist)
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01 September 2017 One more column in Return in which we have to enter qty in terms of value only.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 In GST compliance, particularly for GSTR-1, there’s often confusion around how to handle the quantity of goods and services, especially for works contract services. Here's how to approach the situation:

### **1. Quantity Entry in GSTR-1 for Works Contract Services**

**Works Contract Services** are treated differently from goods transactions. Typically, for works contract services, the quantity is not directly relevant in the same way it is for goods. However, GST returns require detailed information, and this can include quantities in some contexts.

**Steps to Handle Quantity for Works Contract Services:**

1. **Understanding the Requirement:**
- GSTR-1 primarily deals with the reporting of outward supplies. For most service categories, especially works contracts, quantity reporting is not always applicable.

2. **Column for Quantity:**
- GSTR-1 has a column for "Quantity" in the **B2B** (Business-to-Business) and **B2C** (Business-to-Consumer) tables, but it's not mandatory for service transactions. For works contracts, you usually report details in terms of value rather than quantity.

3. **Fill in the Details:**
- For **Civil Contracts** and **Electrical Contracts**, which are often categorized as services under GST, you can generally leave the quantity fields blank if the software or return form allows. The key data points you will need to include are:
- **Invoice Number**
- **Invoice Date**
- **GSTIN of the Recipient**
- **Value of Supply**
- **HSN Code (if applicable)**

4. **Provide Additional Details in Comments:**
- If your software does not allow you to leave quantity fields blank, or if there are system constraints, you might have to enter a nominal quantity (e.g., "1" or "0") and note in the comments or descriptions that the quantity is not applicable for works contracts.

### **2. Reporting Requirements:**

- **B2B Supplies:** Report your works contract services in the B2B section of GSTR-1. This section is used for supplies to other registered persons (businesses).
- **B2C Supplies:** Report any works contract services supplied to unregistered persons in the B2C section if applicable.

### **3. Practical Tips:**

- **Consult Software Support:** If you are using GST filing software, check if there are specific instructions or updates on handling quantity fields for service contracts. Software vendors often update their systems to accommodate such scenarios.
- **Seek Professional Advice:** For complex cases, or if there is uncertainty about filling out returns correctly, consult a GST practitioner or tax advisor.

### **Summary:**

For works contract services under GST, quantity reporting in GSTR-1 is generally not applicable. Focus on providing accurate details regarding the value of the supply, invoice details, and recipient information. If the system prompts for quantity and it is not applicable, enter a nominal value and clarify the situation as necessary. Always ensure to stay updated with the latest GST guidelines or seek professional advice to avoid errors in your filings.